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In Re Lear Corporation Shareholder Litigation
In Re Lear Corporation Shareholder Litigation Author(s): Ogilvy Renault LLP The Valuation Law Review - Corporate/Securities Decisions and Certain Regulatory Developments - Volume 14, Issue 2 6/1/2008 for The Canadian Institute of Chartered Business Valuators This article is intended to provide research and informed comments on valuation and related fields. The opinions expressed by the individual writers do not necessarily carry the endorsement of the Institute or its Members Thank you for visiting www.BVLibrary.com and ...
OPENING THE KIMONO ON CONTRACT VALUATION
OPENING THE KIMONO ON CONTRACT VALUATION Author(s): David Wanetick Journal of Business Valuation 10/15/2010 for The Canadian Institute of Chartered Business Valuators This article is intended to provide research and informed comments on valuation and related fields. The opinions expressed by the individual writers do not necessarily carry the endorsement of the Institute or its Members Thank you for visiting www.BVLibrary.com and downloading this article. Please note this article is copyrighted and cannot be reproduced ...
Research Made Easy
This paper will cover the current state of the Internet as it pertains to research, with a focus on search engines, directories and portals. I’ll also mention a few sites that are helpful and discuss strategies for using the Internet for researching valua ...
Practice Standards, Tax Valuations and Valuation Methodologies — CICBV vs. ASA
Both the CICBV and the ASA have respectively promulgated a number of business valuation standards in the last few years. The ASA Business Valuations Standards were first drafted in 1992, with additional standards promulgated thereafter, as recently as ...
Return of the Hostile and Leveraged Buyout
The Canadian marketplace has witnessed a resurgence in the mergers and acquisition market (ôM&Aö) over the past year. This trend is very similar to that of the U.S., but has been more pronounced in Canada mostly due to three main factors ...
The Valuation of Canadian Income Trusts: Do Investors See Through Distributable Cash Management?
In this paper, we investigate if and why income trusts manipulate the calculation and reporting ofdistributable cash, and whether investors see through distributable cash management. Using Standardized Distributable Cash as a benchmark, we find that ...
Overcoming Obstacles in Gathering Documents and Information for Forensic Valuations
There are a number of situations in which a business valuator will, in the course of preparing a valuation opinion, be denied access to important information and documents. Examples that immediately come to mind are valuations in connection with ...
The Effect of the Changing U.S. Economy on Healthcare Valuation
The continuing rise in the cost of health care services, representing a significant percentage of both government and business expenditures (not to mention the budgets of individuals and families), has become an increasingly regular news item.
Journal of Business Valuation 2020 Edition
From the CBV Institute ...
Journal of Business Valuation 2016 Edition
From the CBV Institute ...
Journal of Business Valuation 2015 Edition
From the CBV Institute ...
IRN Legal reports more trust, probate, and will disputes involving business assets
New data have shown the area of contentious wills, trusts, and probate has grown to such an extent over the last four years that the number of law firms offering advice on these issues has more than doubled since 2018.
Current Trends in Accounting Practice Valuations
The valuation of professional practices is often a challenging assignment. Usually, guideline publicly traded company secu¡rity pricing data are not available to the valuation analyst. Often, substantial compensation adjustments are required in order to ...
SOX Forensic Investigations of Potential/Alleged Financial Misconduct
The Sarbanes-Oxley Act of 2002 (ôSOXö) has altered the way This article will discuss the considerations related to: (1)financial dealings within public companies are assessed, partic-triggering a forensic/financial investigation, (2) defending anularly ...
Current Controversies Related to Fairness Opinions and 'Independent' Financial Advisory Firms
Fairness opinions are the opinion of a financial adviser that the price of a prospective transaction is fair from a financial point of view. The objectivity of transactional fairness opin-ions is an issue that has recently received a good deal of attent ...
THE EFFECT OF THE SEC APPROVAL OF RULE 2290 ON TRANSACTIONAL FAIRNESS OPINIONS
This discussion presents an overview of the Securities and Exchange Commission (SEC) approval of Rule 2290. Rule 2290 places additional disclosure and procedural requirements on FINRA members that issue fairness opinions. As a note to corporation director ...
Selecting And Monitoring An Investment Adviser For Your Company’s Retirement Plan: A Guide For Company Fiduciaries
I n s i g h t s SELECTING AND MONITORING AN INVESTMENT ADVISER FOR YOUR COMPANYS RETIREMENT PLAN: A GUIDE FOR COMPANY FIDUCIARIES Authored by: Studdard, Lance 2/1/2007 by Willamette Management & Associates Thank you for visiting www.BVLibrary.com and downloading this article. Please note this article is copyrighted and cannot be reproduced or distributed without written consent. Please contact Business Valuation Resources, LLC to inquire about permission to reprint. Phone: (888) 287-8258 or ...
The Role of Objective, Third-Party Valuations in Structuring Hospital-Physician Relationships
I n s i g h t s The Role of Objective, Third-Party Valuations in Structuring Hospital- Physician Relationships Authored by: Bryant, Jr., L. Edward Special Issue 2005 by Willamette Management Associates Thank you for visiting www.BVLibrary.com and downloading this article. Please note this article is copyrighted and cannot be reproduced or distributed without written consent. Please contact Business Valuation Resources, LLC to inquire about permission to reprint. Phone: (888) 287-8258 or (503) 291-7963 ...
Summary of the Sarbanes-Oxley Act of 2002
The Sarbanes-Oxley Act of 2002 (ôthe Actö) was signed by President Bush on July 30, 2002. The Act dramatically reforms the financial/management disclosures and corporate governance/responsibility of public companies. The Act also substantially affects ...
Merger and Acquisition Activity Inching Back to Normalized Levels in 2004
With (1) the equity market prices/volume on the increase and (2) the leading macroeconomic indicators improving for the first time in two and a half years, the once moribund mergers and acquisitions (M&A) market is finally recovering. The M&A market s ...
Fairness Options for Going Private Transactions
Even considering the NasdaqÆs sharp decrease beginning in late March 2000, the stock market has favored ônew econo-myö companies (i.e., high-tech firms) over ôold economyö companies (e.g., manufacturing and retail firms) over the past few years. As a re ...
Changing the ESOP Financial Adviser
It is almost always the intent (1) of the ESOP sponsor company and (2) of the ESOP trustee to continue the rela-tionship with the financial adviser who was involved in the initial ESOP implementation. That financial adviser indi-vidual or firm worked wi ...
ESOP VALUATION AND FINANCIAL ADVISORY SERVICES BIBLIOGRAPHY
This bibliography lists ESOP-related professional journal articles, books and textbooks, previous Insights articles, and useful web sites. These reference materials should be of interest to valuation analysts and to independent financial advisers who prac ...
The Role of the Independent Financial Advisor in M&A Fairness Opinions
Business Week published an article entitled ôA Fair DealùBut for Whom?ö in its November 24, 2003, issue. That article reported on the function of fairness opinions in corporate merger and acquisition (M&A) transactions. That article also questioned whet ...
The Role of the Independent Financial Adviser in M&A Transaction Fairness Opinions
About two years ago, Business Week published an article entitled ôA Fair DealùBut for Whom?ö That article reported on the function of fairness opinions in corporate merger and acquisition (M&A) transactions. That article also questioned whether investor ...